SB44-SSA1,670,2316
71.42
(2) (L) For taxable years that begin after December 31, 1997, and before
17January 1, 1999, "Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L.
19102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 20and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
21amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
22P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16,
23excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections
24101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected by P.L.
2599-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
1101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
2102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
3(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
4103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
51311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
6105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding
8section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and
9406 of P.L. 107-147, and P.L. 107-181, except that "Internal Revenue Code" does not
10include section 847 of the federal Internal Revenue Code. The Internal Revenue
11Code applies for Wisconsin purposes at the same time as for federal purposes.
12Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
13do not apply to this paragraph with respect to taxable years beginning after
14December 31, 1997, and before January 1, 1999, except that changes to the Internal
15Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
17107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
18sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that indirectly
19affect the provisions applicable to this subchapter made by P.L.
105-178, P.L.
20105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
21162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
22P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L.
23107-181, apply for Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,672,8
171.42
(2) (m) For taxable years that begin after December 31, 1998, and before
2January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 5and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
6amended by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding
7sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
8107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
9P.L. 107-181, and P.L. 107-276, and as indirectly affected by P.L.
99-514, P.L.
10100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
11101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
12102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
14104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
15(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
16105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding
18section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and
19406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, except that "Internal Revenue
20Code" does not include section 847 of the federal Internal Revenue Code. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 1998, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1998, and before January 1, 2000, except that
25changes to the Internal Revenue Code made by P.L.
106-36, P.L.
106-170,
P.L.
1106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
2107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
3sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, and changes
4that indirectly affect the provisions applicable to this subchapter made by P.L.
5106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of
6P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
7P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
8107-276, apply for Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,673,2010
71.42
(2) (n) For taxable years that begin after December 31, 1999,
and before
11January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
12as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
13102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 14and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
15amended by
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
16106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L.
17107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
18P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, and as
19indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
20101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
21103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
22sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
23103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
241123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
25104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
1106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of
2P.L.
106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L.
3107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
4P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, except
5that "Internal Revenue Code" does not include section 847 of the federal Internal
6Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 1999, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 1999,
and before January 1, 2003, 10except that changes to the Internal Revenue Code made by
P.L. 106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
12107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L.
13107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181,
14P.L. 107-210, P.L. 107-276, and P.L. 107-358, and changes that indirectly affect the
15provisions applicable to this subchapter made by
P.L. 106-230, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16,
17excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
19P.L. 107-276, and P.L. 107-358, apply for Wisconsin purposes at the same time as
20for federal purposes.
SB44-SSA1,674,1822
71.42
(2) (o) For taxable years that begin after December 31, 2002, "Internal
23Revenue Code" means the federal Internal Revenue Code as amended to
24December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
11202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
2165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
3107-147, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
4101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
5excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
9104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
12107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
13of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, and P.L.
107-358, except
14that "Internal Revenue Code" does not include section 847 of the federal Internal
15Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
16same time as for federal purposes. Amendments to the federal Internal Revenue
17Code enacted after December 31, 2002, do not apply to this paragraph with respect
18to taxable years beginning after December 31, 2002.
SB44-SSA1,675,221
71.61
(6) Prohibition of new claims. For taxable years beginning after
22December 31, 2002, no new claims for a credit may be filed under this subchapter,
23but if an otherwise eligible claimant is subject to a farmland preservation agreement
24that is in effect on the effective date of this subsection .... [revisor inserts date], the
1claimant may continue to file a claim for the credit under this subchapter until the
2farmland preservation agreement expires.
SB44-SSA1,675,154
71.74
(13) (a) If the tax is increased the department shall proceed to collect the
5additional tax in the same manner as other income or franchise taxes are collected.
6If the income or franchise taxes are decreased upon direction of the department the
7state treasurer secretary of administration shall refund to the taxpayer such part of
8the overpayment as was actually paid in cash, and the certification of the
9overpayment by the department shall be sufficient authorization to the
treasurer 10secretary of administration for the refunding of the overpayment. No refund of
11income or franchise tax shall be made by the
treasurer
secretary of administration 12unless the refund is so certified. The part of the overpayment paid to the county and
13the local taxation district shall be deducted by the
state treasurer secretary of
14administration in the
treasurer's secretary's next settlement with the county and
15local treasurer.
SB44-SSA1,676,217
71.74
(13) (b) No action or proceeding whatsoever shall be brought against the
18state or the
treasurer thereof secretary of administration for the recovery, refund
, or
19credit of any income or surtaxes; except in case the
state treasurer secretary of
20administration shall neglect or refuse for a period of 60 days to refund any
21overpayment of any income or surtaxes certified, the taxpayer may maintain an
22action to collect the overpayment against the
treasurer secretary of administration 23so neglecting or refusing to refund such overpayment, without filing a claim for
24refund with
such treasurer the secretary of administration, provided that such
1action shall be commenced within one year after the certification of such
2overpayment.
SB44-SSA1,676,194
71.74
(14) Additional remedy to collect tax. The department may also
5proceed under s. 71.91 (5) for the collection of any additional assessment of income
6or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
7before the same shall have become delinquent, when it has reasonable grounds to
8believe that the collection of such additional assessment will be jeopardized by delay.
9In such cases notice of the intention to so proceed shall be given by registered mail
10to the taxpayer, and the warrant of the department shall not issue if the taxpayer
11within 10 days after such notice furnishes a bond in such amount, not exceeding
12double the amount of the tax, and with such sureties as the department shall
13approve, conditioned upon the payment of so much of the additional taxes as shall
14finally be determined to be due, together with interest thereon as provided by s. 71.82
15(1) (a). Nothing in this subsection shall affect the review of additional assessments
16provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01
, and 73.015, and any amounts
17collected under this subsection shall be deposited with the
state treasurer secretary
18of administration and disbursed after final determination of the taxes as are
19amounts deposited under s. 71.90 (2).
SB44-SSA1,676,2421
71.80
(1) (e) Representatives of the department directed by it to accept
22payment of income or franchise taxes shall file bonds with the
state treasurer 23secretary of administration in such amount and with such sureties as the state
24treasurer shall direct and approve.
SB44-SSA1,677,20
171.80
(16) (b) A construction contractor required to file a surety bond under par.
2(a) may, in lieu of such requirement, but subject to approval by the department,
3deposit with the
state treasurer secretary of administration an amount of cash equal
4to the face of the bond that would otherwise be required. If an offer to deposit is made
, 5the department shall issue a certificate to the
state treasurer secretary of
6administration authorizing said
treasurer secretary to accept payment of such
7moneys and to give his or her receipt therefor. A copy of such certificate shall be
8mailed to the contractor who shall, within the time fixed by the department, pay such
9amount to
said treasurer the secretary of administration. A copy of the receipt of the
10state treasurer secretary of administration shall be filed with the department. Upon
11final determination by the department of such contractor's liability for state income
12or franchise taxes, required unemployment insurance contributions, sales and use
13taxes
, and income taxes withheld from wages of employees, interest and penalties,
14by reason of such contract or contracts, the department shall certify to the
state
15treasurer secretary of administration the amount of taxes, penalties
, and interest as
16finally determined, shall instruct the
treasurer
secretary of administration as to the
17proper distribution of such amount, and shall state the amount, if any, to be refunded
18to such contractor. The
state treasurer secretary of administration shall make the
19payments directed by such certificate within 30 days after receipt thereof. Amounts
20refunded to the contractor shall be without interest.
SB44-SSA1,677,2522
71.80
(17) Tax receipts transmitted to
state treasurer the secretary of
23administration. Within 15 days after receipt of any income or franchise tax
24payments
, the department shall transmit the same to the
state treasurer secretary
25of administration.
SB44-SSA1,678,242
71.90
(2) Deposit with the state treasurer secretary of administration. At
3any time while the petition is pending before the tax appeals commission or an
4appeal in regard to that petition is pending in a court, the taxpayer may offer to
5deposit the entire amount of the additional taxes, together with interest, with the
6state treasurer secretary of administration. If an offer to deposit is made, the
7department of revenue shall issue a certificate to the
state treasurer secretary of
8administration authorizing the
treasurer secretary to accept payment of such taxes
9together with interest to the first day of the succeeding month and to give a receipt.
10A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and
11interest to the
treasurer secretary of administration within 30 days. A copy of the
12receipt of the
state treasurer secretary of administration shall be filed with the
13department. The department shall, upon final determination of the appeal, certify
14to the
state treasurer secretary of administration the amount of the taxes as finally
15determined and direct the
state treasurer secretary of administration to refund to
16the appellant any portion of such payment which has been found to have been
17improperly assessed, including interest. The
state treasurer secretary of
18administration shall make the refunds directed by the certificate within 30 days
19after receipt. Taxes paid to the
state treasurer
secretary of administration under this
20subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only
21to the extent of the interest accrued on the taxes prior to the first day of the month
22succeeding the application for hearing. Any portion of the amount deposited with the
23state treasurer secretary of administration which is refunded to the taxpayer shall
24bear interest at the rate of 9% per year during the time that the funds are on deposit.
SB44-SSA1,679,9
171.91
(5) (h) All fees and compensation of officials or other persons performing
2any act or functions required in carrying out this subchapter, except such as are by
3this subchapter to be paid to such officials or persons by the taxpayer, shall, upon
4presentation to the department of revenue of an itemized and verified statement of
5the amount due, be paid
by the state treasurer, upon audit by the department of
6administration on the certificate of the secretary of revenue
, by the secretary of
7administration and charged to the proper appropriation for the department of
8revenue. No public official shall be entitled to demand prepayment of any fee for the
9performance of any official act required in carrying out this subchapter.
SB44-SSA1,679,1911
71.91
(7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer
12is the United States or any instrumentality thereof or this state or any municipality
13or other subordinate unit thereof except those provisions imposing a liability on the
14employer for failure to withhold or remit. But an amount equal to any amount
15withheld by any municipality or other subordinate unit of this state under this
16subsection and not remitted to the department as required by this subsection shall
17be retained by the
state treasurer secretary of administration from funds otherwise
18payable to any such municipality or subordinate unit, and transmitted instead to the
19department, upon certification by the secretary of revenue.
SB44-SSA1,679,2321
71.93
(1) (a) 4. An amount that the department of workforce development may
22recover under s.
49.161, 49.195 (3)
, or 49.793,
or may collect under s. 49.147 (6) (cm), 23if the department of workforce development has certified the amount under s. 49.85.
SB44-SSA1,680,2
171.93
(1) (a) 5. An amount owed to the department of corrections under s.
2304.073 (2) or 304.074 (2).
SB44-SSA1,680,7
472.24 Refunding. Whenever any amount has been paid in excess of the tax
5determined, the
state treasurer secretary of administration, upon certification by
6the department or circuit court, shall refund the excess to the payor or other person
7entitled thereto.
SB44-SSA1,680,229
73.01
(4) (b) Any matter required to be heard by the commission may be heard
10by any member of the commission or its hearing examiner and reported to the
11commission, and hearings of matters pending before it shall be assigned to members
12of the commission or its hearing examiner by the chairperson.
Unless a majority of
13the commission decides that the full commission should decide a case, cases Cases 14other than small claims cases shall be decided by
a panel of 3 members the full
15commission, except that if one or more members of the commission are unavailable,
16cases other than small claims cases shall be decided by the member or members 17assigned by the chairperson prior to the hearing. If the parties have agreed to an oral
18decision, the member or members conducting the hearing may render an oral
19decision. Hearings shall be open to the public and all proceedings shall be conducted
20in accordance with rules of practice and procedure prescribed by the commission.
21Small claims cases shall be decided by one commissioner assigned by the chairperson
22prior to the hearing.
SB44-SSA1,681,424
73.01
(4) (em) 1. If only 2 commissioners are available to participate in a
25decision in a case that would otherwise be decided by the full commission, and if the
12 commissioners cannot agree on the resolution of the case, the chairperson of the
2commission shall make the decision in the case, except that, if the chairperson is not
3participating in the case, the commissioner participating in the case who has been
4a commissioner for the longer period of time shall make the decision.
SB44-SSA1,681,75
2. If only one commissioner is available to participates in a decision in a case
6that would otherwise be decided by the full commission, the commissioner who
7participates in the case shall make the decision.
SB44-SSA1,682,199
73.03
(2a) To prepare, have published and distribute to each property tax
10assessor and to others who so request assessment manuals. The manual shall
11discuss and illustrate accepted assessment methods, techniques and practices with
12a view to more nearly uniform and more consistent assessments of property at the
13local level. The manual shall be amended by the department from time to time to
14reflect advances in the science of assessment, court decisions concerning assessment
15practices, costs, and statistical and other information considered valuable to local
16assessors by the department. The manual shall incorporate standards for the
17assessment of all types of renewable energy resource systems used in this state as
18soon as such systems are used in sufficient numbers and sufficient data exists to
19allow the formulation of valid guidelines. The manual shall incorporate standards,
20which the department of revenue and the state historical society of Wisconsin shall
21develop, for the assessment of nonhistoric property in historic districts and for the
22assessment of historic property, including but not limited to property that is being
23preserved or restored; property that is subject to a protective easement, covenant or
24other restriction for historic preservation purposes; property that is listed in the
25national register of historic places in Wisconsin or in this state's register of historic
1places and property that is designated as a historic landmark and is subject to
2restrictions imposed by a municipality or by a landmarks commission. The manual
3shall incorporate general guidelines about ways to determine whether property is
4taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in
5specific situations. The manual shall state that assessors are required to comply with
6s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement
7to it shall specify per acre value guidelines for each municipality for various
8categories of agricultural land based on the income that could be generated from its
9estimated rental for agricultural use, as defined by rule, and capitalization rates
10established by rule. The manual shall include guidelines for classifying land as
11agricultural land, as defined in s. 70.32 (2) (c)
1.
1g., and guidelines for distinguishing
12between land and improvements to land. The cost of the development, preparation,
13publication and distribution of the manual and of revisions and amendments to it
14shall be borne by the assessors and requesters at an individual volume cost or a
15subscription cost as determined by the department. All receipts shall be credited to
16the appropriation under s. 20.566 (2) (hi). The department may provide free
17assessment manuals to other state agencies or exchange them at no cost with
18agencies of other states or of the federal government for similar information or
19publications.
SB44-SSA1,683,1021
73.03
(6) In its discretion to inspect and examine or cause an inspection and
22examination of the records of any town, city, village
, or county officer whenever such
23officer shall have failed or neglected to return properly the information as required
24by sub. (5), within the time set by the department of revenue. Upon the completion
25of such inspection and examination the department of revenue shall transmit to the
1clerk of the town, city, village
, or county a statement of the expenses incurred by the
2department of revenue to secure the necessary information. Duplicates of such
3statements shall be filed in the office of the
department secretary of administration
4and state treasurer. Within 60 days after the receipt of the above statement, the
5same shall be audited, as other claims of towns, cities, villages
, and counties are
6audited, and shall be paid into the state treasury, in default of which the same shall
7become a special charge against such town, city, village
, or county and be included
8in the next apportionment or certification of state taxes and charges, and collected
9with interest at the rate of 10% per year from the date such statements were certified
10by the department, as other special charges are certified and collected.
SB44-SSA1,683,1212
73.03
(59) To enforce ss. 945.03 (2m) and 945.04 (2m).
SB44-SSA1,683,1614
73.03
(60) To enforce s. 945.05 (1m), in cases in which the department
15determines that the video gambling machine involved is likely to be used in
16connection with a violation of s. 945.03 (2m) or 945.04 (2m).
SB44-SSA1,684,6
1873.031 Arrest powers. A special agent of the department of revenue who has
19been certified as a law enforcement officer by the law enforcement standards board
20and who is on duty may arrest a person if the special agent believes, on reasonable
21grounds, that a warrant for the person's arrest has been issued in this state
or, that
22a felony warrant has been issued in another state
, that the person is violating or has
23violated s. 945.03 (2m) or 945.04 (2m), or that the person is violating or has violated
24s. 945.05 (1m) in a case in which the department determines that the video gambling
25machine involved is likely to be used in connection with a violation of s. 945.03 (2m)
1or 945.04 (2m) or if a crime has been committed in the presence of the special agent.
2The special agent shall cause the person arrested and the documents and reports
3pertaining to the arrest to be delivered to the chief of police or sheriff in the
4jurisdiction where the arrest is made. The special agent shall be available as a
5witness for the state. A special agent acting under this section is an employee of the
6department and is subject to its direction, benefits and legal protection.
SB44-SSA1,684,178
73.09
(2) Department of revenue assessment personnel. The requirements
9established for local assessment personnel under sub. (1) shall also apply to
10department of revenue assessment personnel commencing on January 1, 1981. The
11department of employment relations office of state human resources management 12with the assistance of the department of revenue shall determine the position
13classifications for which certification shall apply within the department of revenue.
14The first level of certification shall be obtained within 100 days of the employee's
15appointment. The department of revenue in consultation with the
department of
16employment relations office of state human resources management shall establish
17requirements for obtaining higher levels of assessor certification.
SB44-SSA1,684,2519
73.09
(5) Examinations. As provided in subs. (1) and (2), the department of
20revenue, assisted by the division of merit recruitment and selection in the
21department of employment relations office of state human resources management,
22shall prepare and administer examinations for each level of certification. Persons
23applying for an examination under this subsection shall submit a $20 examination
24fee with their application. Certification shall be granted to each person who passes
25the examination for that level.
SB44-SSA1,685,172
73.10
(6) The department may establish a scale of charges for audits,
3inspections
, and other services rendered by the department in connection with
4financial records or procedures of towns, villages, cities, counties
, and all other local
5public bodies, boards, commissions, departments
, or agencies. Upon the completion
6of such work or, at the department's discretion, during work in progress, the
7department shall transmit to the clerk of the town, village, city, county
, or other local
8public body, board, commission, department
, or agency a statement of such charges.
9Duplicates of the statements shall be filed in the
offices office of the
state treasurer 10secretary of administration. Within 60 days after the receipt of the above statement
11of charges, it shall be audited as other claims against towns, villages, cities, counties
, 12and other local public bodies, boards, commissions, departments
, or agencies are
13audited, and it shall be paid into the state treasury and credited to the appropriation
14under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties
, and all
15other local public bodies, boards, commissions, departments
, or agencies shall be
16certified on or before the 4th Monday of August of each year and included in the next
17apportionment of state special charges to local units of government.
SB44-SSA1,685,2219
74.09
(3) (b) 1. For real property, the estimated fair market value of the land,
20except agricultural land, as defined in s. 70.32 (2) (c)
1. 1g., and the assessed value
21of the land and the estimated fair market value and assessed value of the
22improvements.
SB44-SSA1,686,3
174.09
(3) (b) 2. For all property, the total estimated fair market value, except
2that the estimated fair market value of agricultural land, as defined in s. 70.32 (2)
3(c)
1. 1g., shall be excluded, and the total assessed value.
SB44-SSA1,686,85
74.25
(1) (a) 5. Pay to the
state treasurer secretary of administration all
6collections of occupational taxes on mink farms, 30% of collections of occupational
7taxes on iron ore concentrates
, and 10% of collections of occupational taxes on coal
8docks.
SB44-SSA1,686,13
1074.27 March settlement between counties and the state. On or before
11March 15, the county treasurer shall send to the
state treasurer secretary of
12administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and
1374.25 (1) (b) 1. and 2.
SB44-SSA1,686,1815
74.30
(1) (e) Pay to the
state treasurer secretary of administration all
16collections of occupational taxes on mink farms, 30% of collections of occupational
17taxes on iron ore concentrates
, and 10% of collections of occupational taxes on coal
18docks.
SB44-SSA1,686,2220
74.30
(1m) March settlement between counties and the state. On or before
21March 15, the county treasurer shall send to the
state treasurer secretary of
22administration the state's proportionate shares of taxes under sub. (1) (i) and (j).
SB44-SSA1,686,2524
74.485
(1) Definition. In this section, "agricultural land" has the meaning
25given in s. 70.32 (2) (c)
1. 1g.
SB44-SSA1,687,92
74.485
(4) (a) A person who owns land that has been assessed as agricultural
3land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible
4to be assessed as agricultural land under s. 70.32 (2r) is not subject to a penalty under
5sub. (2) if the converted land may be assessed as
swamp or waste undeveloped under
6s. 70.32 (2) (a) 5.,
as agricultural forest under s. 70.32 (2) (a) 5m., as productive forest
7land under s. 70.32 (2) (a) 6., or as other under s. 70.32 (2) (a) 7. or if the amount of
8the penalty determined under sub. (2) represents less than $25 for each acre of
9converted land.
SB44-SSA1,687,1612
74.57
(3m) Certificate transferable. The county may sell, assign, or
13otherwise transfer a tax certificate. If a tax certificate is redeemed after the
14certificate is sold, assigned, or otherwise transferred, the county shall submit the
15redemption proceeds to the person to whom the certificate was sold, assigned, or
16otherwise transferred.
SB44-SSA1,687,1918
74.63
(1) The tax certificate
, or, if the county has sold, assigned, or otherwise
19transferred the tax certificate, a copy of the tax certificate.
SB44-SSA1,688,1121
76.13
(2) Every tax roll upon completion shall be delivered to the
state
22treasurer and a copy of the tax roll filed with the secretary of administration. The
23department shall notify, by certified mail, all companies listed on the tax roll of the
24amount of tax due, which shall be paid to the department. The payment dates
25provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
1company may, if the company has brought an action in the Dane County circuit court
2under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
3prior to the date upon which the appeal becomes final, but any part of the tax
4ultimately required to be paid shall bear interest from the original due date to the
5date the appeal became final at the rate of 12% per year and at 1.5% per month
6thereafter until paid. The taxes extended against any company after the same
7become due, with interest, shall be a lien upon all the property of the company prior
8to all other liens, claims
, and demands whatsoever, except as provided in ss. 292.31
9(8) (i) and 292.81, which lien may be enforced in an action in the name of the state
10in any court of competent jurisdiction against the property of the company within the
11state as an entirety.
SB44-SSA1,689,213
76.13
(3) If the Dane County circuit court, after such roll is delivered to the
14state treasurer secretary of administration, increases or decreases the assessment
15of any company, the department shall immediately redetermine the tax of the
16company on the basis of the revised assessment, and shall certify and deliver the
17revised assessment to the
state treasurer secretary of administration as a revision
18of the tax roll. If the amount of tax upon the assessment as determined by the court
19is less than the amount paid by the company, the
excess shall be refunded secretary
20of administration shall refund the excess to the company with interest at the rate of
219% per year
upon the certification of the redetermined tax and for that purpose the
22secretary of administration, upon the certification and delivery of the revised tax roll,
23shall draw a warrant upon the state treasurer for the amount to be so refunded. If
24the amount of the tax upon the assessment as determined by the court is in excess
25of the amount of the tax as determined by the department, interest shall be paid on
1the additional amount at the rate of 12% per year from the date of entry of judgment
2to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
SB44-SSA1,689,154
76.15
(2) The power to reassess the property of any company defined in s. 76.02
5and the general property of the state, and to redetermine the average rate of
6taxation, may be exercised under sub. (1) as often as may be necessary until the
7amount of taxes legally due from any such company for any year under ss. 76.01 to
876.26 has been finally and definitely determined. Whenever any sum or part thereof,
9levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
10been paid and not refunded, the payment so made shall be applied upon the
11reassessment upon the property, and the reassessment of taxes to that extent shall
12be deemed to be satisfied. When the tax roll on the reassessment is completed and
13delivered to the
state treasurer secretary of administration, the department shall
14immediately notify by certified mail each of the several companies taxed to pay the
15amount of the taxes extended on the tax roll within 30 days.
SB44-SSA1,689,2017
76.22
(3) The
state treasurer secretary of administration for and in the name
18of the state may bid at the sale and the state may become the purchaser of the
19property of any such company under a judgment for its sale for taxes, interest
, and
20costs.
SB44-SSA1,690,222
76.24
(1) All taxes collected from companies defined in s. 76.02 under this
23subchapter shall be transmitted by the department to the
state treasurer secretary
24of administration and become a part of the general fund for the use of the state,
1except that taxes paid into the state treasury by any air carrier or railroad company
2shall be deposited in the transportation fund.
